Maharashtra mandates PAN/TAN submission for PT registration

Maharashtra requires PAN or TAN to be submitted for professional tax registration. The requirement links the professional tax registration to the entity's income tax identity, which has consequences beyond the registration form itself. The practical effect is that the two identities must match. Where a business restructures, merges, converts from a partnership to a company, or changes its registered name, the PAN or TAN attached to the professional tax registration can end up pointing at an entity that no longer exists in that form. The registration continues to look active, returns continue to fall due, and nothing signals the mismatch until an assessment or a refund attempt fails. Three checks follow. Confirm that the PAN or TAN on each Maharashtra registration matches the entity currently operating the establishment. Where a restructuring has happened, treat the registration as needing amendment rather than assuming it carried across. And where a new entity was created, check whether a fresh registration was taken or whether payroll simply continued remitting under the old one. This connects to Maharashtra's two-registration structure. PTEC covers the entity's own liability at Rs. 2,500 a year with no return. PTRC covers employee deductions and is filed monthly or annually in Form III-B. Both carry the PAN or TAN link, so a restructuring affects both, and it is common for one to be updated and the other overlooked. Note also that PTEC and PTRC are applied for separately, so an entity can hold a valid PTRC and no PTEC at all without anything flagging it.